Observing life: Little things from home carry a lot of substance


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Right now, many expats are returning to the UAE after their annual holidays home. For many, summers are often reserved for trips to see parents, siblings and grandparents who seem to age exponentially in the year we’ve been away.

We all go to our own corner of the world on these holidays, but we’re all after the same thing. We crave the familiarity and the comfort of the country, the city, the street we call home. We know our holiday will go by too fast. We know we need to pack in as many memories as possible while we’re there. And many of us go with a list of essential items to bring back. It’s interesting to hear what that list entails, what people deem important enough to take the time to find (and buy) during an already too-short trip.

This summer, I'm bringing back an assortment of goods. Among them: food-colouring paste in a range of 24 colours so I can properly decorate my kids' birthday cakes; clear vanilla extract so I can keep white icing on those cakes perfectly white; my favourite taco seasoning; my favourite ranch-dressing powder; the latest version of America's Test Kitchen cookbook; and cheese curd (a delicacy in the upstate New York town where I grew up).

There are many more things on my list and not one of them is necessary. Not one is essential for a productive, happy life. So why do I – why do we all – make a point of stuffing our suitcases full of such trivial things?

Because we need them. Not to survive, but to feel connected. For me, these tastes of home remind me of the people I love, the people I’ve left behind, the people I’ve shared that food with. There are so many things I can’t bring back with me – I just simply need something tangible to hold on to.

I can’t pack the way it feels when my mum hugs me hello. I can’t pack the way her hands feel or the smell of her as she walks past. I can’t pack the tender sweetcorn or the taste of the fresh strawberries that grow in my dad’s garden. I can’t pack the everyday moments with my siblings that are what my best memories are made of. And every time I leave, I worry it’s the last time I’ll see my 93-year-old grandmother.

So what do I have? Ranch-dressing powder to make my mum’s favourite pasta salad; the same food colour­ing my mum used when making my childhood birthday cakes; an American cookbook to recreate the meals I’ve shared with family; cheese curd for a familiar taste of my small, comfortable hometown. I don’t need these things, but I do need the way they make me feel.

I love the UAE. It’s a beautiful country and it’s filled with opportunities and a sense of security that my family might not have had if we had stayed in the United States. But we all need to feel like we’re in a place we belong, a place where we’re important. My mum’s house will always be that place for me.

I may not be able to zip mum up in my suitcase and bring her back here, but this year I do plan to make it back with a scarf or a shirt that carries her smell – for the times when I miss her and need home the most.

sjohnson@thenational.ae

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

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1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
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2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

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  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Destroyer

Director: Karyn Kusama

Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan

Rating: 3/5 

UAE release: January 31 

Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.

A semen analysis of the father showed abnormal sperm so the couple required IVF.

Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.

A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.

On day three of the process, 14 embryos were biopsied for gender selection.

The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.

Day five of the treatment saw two male embryos transferred to the patient.

The woman recorded a positive pregnancy test two weeks later. 

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Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5